In one of his judgments he took the view that the works contracts should be really treated as divisible for the purposes of sales tax has now found a… - Mohammad Hidayatullah

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In one of his judgments he took the view that the works contracts should be really treated as divisible for the purposes of sales tax has now found acceptance by way of amendment of the relevant constitutional entries and the relevant laws.

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About Mohammad Hidayatullah

Mohammad Hidayatullah OBE (Hindi: मुहम्मद हिदायतुल्लाह, Urdu: محمّد ہدایت اللہ‎) (December 17, 1905 – September 18, 1992) was the eleventh Chief Justice of India, serving from February 25, 1968 to December 16, 1970, and the sixth Vice-President of India, serving from August 20, 1979 to August 20, 1984. As the Chief Justice of India, he had also served as the Acting President of India from July 20, 1969 to August 24, 1969.

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Native Name: محمّد هدایة اللہ‎
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As Acting President and Vice President, he walked with Kings, Presidents and Prime Ministers, but never lost the common touch. He was always approachable and was kindliness to all. He brought to his chamber work, in his Opinions and in arbitrations, an understanding and humanity, and gave satisfaction to all.

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His Judgment in E. M. S. Namboodripad v. T.N. Nambiar (AIR 1970 SC 2015) illustrates his deep study of the teachings of Marx, Engels and Lenin. Indeed, in the course of the said judgment, he pointed out how Communists in our country distorted the approach of those eminent men.

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